A.£4,695,562.
B.£5,301,000.
C.£5,316,000.
第1题
Compared to classifying a lease as a financing lease, if a lessee reports the lease as an operating lease it will most likely result in a:
A.lower return on assets.
B.higher debt-to-equity ratio.
C.lower cash from operations.
第2题
Given the following information about a company:
What is the most appropriate conclusion an analyst can make about the solvency of the company? Solvency has:
A.improved because the debt-to-equity ratio decreased.
B.deteriorated because the debt-to-equity ratio increased.
C.improved because the fixed charge coverage ratio increased.
第3题
A company issued a $50,000 7-year bond for $47,565.The bonds pay 9 percent per annum and the yield-to-maturity at issue was 10 percent.The company uses the effective interest rate method to amortize any discounts or premiums on bonds.After the first year, the yield to maturity on bonds equivalent in risk and maturity to these bonds is 9 percent.The amount of the bond discount amortization ($) recorded in the second year isclosest to:
A.282.
B.348.
C.2,178.
第4题
On 1 January 2011 the market rate of interest on a company’s bonds is 5% and it issues a bond with the following characteristics:
If the company uses IFRS, its interest expense (in millions) in 2011 is closest to:
A.€1.846.
B.€2.307.
C.€2.386.
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